http://gcc.gnu.org/bugzilla/show_bug.cgi?id=51572

--- Comment #8 from Richard Guenther <rguenth at gcc dot gnu.org> 2011-12-16 
13:45:48 UTC ---
Without LTO we create the DIE for the TU level typedef via
debug_hooks->type_decl,
called from rest_of_decl_compilation which ultimately being dwarf2out_decl,
sets the context_die to comp_unit_die () manually.

As we do not gather or merge TYPE_DECLs with LTO we do not call
rest_of_decl_compilation for TYPE_DECLs.

So, with non-LTO we do not run into this seeming inconsistency in dwarf2out.c.

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